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  1. Optimal taxes on capital in the OLG model with uninsurable idiosyncratic income risk
    Autor*in: Krueger, Dirk; Ludwig, Alexander
    Erschienen: 2018
    Verlag:  Universitätsbibliothek Mannheim, Mannheim

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  2. The effect of tax price on donations
    evidence from Canada
    Autor*in: Hickey, Ross; Minaker, Bradley; Payne, Ana Abigail; Roberts, Joanne; Smith, Justin D.
    Erschienen: 2023
    Verlag:  SSRN, [S.l.]

    Using a large administrative dataset from Canada we estimate that the tax price elasticity of charitable donations is -1.9. When we allow for heterogeneity of this parameter across the income distribution, we observe a large elasticity at the bottom... mehr

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Using a large administrative dataset from Canada we estimate that the tax price elasticity of charitable donations is -1.9. When we allow for heterogeneity of this parameter across the income distribution, we observe a large elasticity at the bottom of the distribution between -3 and -4, and an elasticity closer to -1 at the top. We find evidence that the response to tax price occurs on both the intensive margin of how much to give, and the extensive margin of whether to give or not

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Melbourne Institute Working Paper
    Schlagworte: donations; charity; tax price elasticity
    Weitere Schlagworte: Array
    Umfang: 1 Online-Ressource (44 p)
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    Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 17, 2023 erstellt
  3. Optimal taxes on capital in the OLG model with uninsurable idiosyncratic income risk
    Autor*in: Krueger, Dirk; Ludwig, Alexander
    Erschienen: [2018]
    Verlag:  ZEW, Centre for European Economic Research, Mannheim, Germany

    We characterize the optimal linear tax on capital in an Overlapping Generations model with two period lived households facing uninsurable idiosyncratic labor income risk. The Ramsey government internalizes the general equilibrium feedback of private... mehr

     

    We characterize the optimal linear tax on capital in an Overlapping Generations model with two period lived households facing uninsurable idiosyncratic labor income risk. The Ramsey government internalizes the general equilibrium feedback of private precautionary saving. For logarithmic utility our full analytical solution of the Ramsey problem shows that the optimal aggregate saving rate is independent of income risk. The optimal time-invariant tax on capital is increasing in income risk. Its sign depends on the extent of risk and on the Pareto weight of future generations. If the Ramsey tax rate that maximizes steady state utility is positive, then implementing this tax rate permanently generates a Pareto-improving transition even if the initial equilibrium is dynamically efficient. We generalize our results to Epstein-Zin-Weil utility and show that the optimal steady state saving rate is increasing in income risk if and only if the intertemporal elasticity of substitution is smaller than 1.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Druck
    Weitere Identifier:
    ppn:101850902X
    RePEc:zbw:zewdip:18014
    Schriftenreihe: Discussion paper ; 18, no. 014. International distribution and redistribution
    Schlagworte: Kapitalertragsteuer; Optimale Besteuerung; Mehrgenerationenmodell; Vorsichtskasse; Einkommen; Risiko; Theorie
    Weitere Schlagworte: (stw)Kapitalertragsteuer; (stw)Optimale Besteuerung; (stw)Overlapping Generations; (stw)Vorsichtssparen; (stw)Einkommen; (stw)Risiko; (stw)Theorie; H21; H31; E21; ddc:330; Idiosyncratic Risk; Taxation of Capital; Overlapping Generations; Precautionary Saving; Pecuniary Externality; doc-type:workingPaper; Graue Literatur
    Umfang: 78 Seiten, Illustrationen, 21 cm